Form Ia 4562a - Iowa Depreciation Adjustment Schedule - 2015

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Iowa Department of Revenue
2015 IA 4562A
https://tax.iowa.gov
Iowa Depreciation Adjustment Schedule
Include this form with your Iowa income tax return.
Name(s)
SSN or FEIN
Pass-Through Entity (if applicable)
Pass-Through FEIN
Part I - Computation of Iowa depreciation adjustment
A. Description
B. Date
C. Life of
D. Cost or
E. Federal 179
F. Federal
G. Accumulated
H. Iowa 179
I. MACRS Iowa
J. Accumulated
of Property
Placed in
Asset
Other
Expense
Depreciation
Federal
Expense
Depreciation
Iowa
Service
Basis
Deduction
Depreciation
Deduction
Depreciation
Total amounts in columns E, F, H, and I
Part II – Disposition adjustments
If you have disposed of bonus depreciation or section 179 property, and an Iowa depreciation adjustment was applied to this property in a prior year, continue
with Part II; otherwise, skip to Part III.
A. Description of
B. Date Placed in Service-
C. Date Sold or Disposed
D. Total Iowa Depreciation
E. Total Federal
F. Adjustment (subtract
Property Sold or
mo/day/yr
+ Sec. 179 expense
Depreciation + Sec.
column E from column
Disposed
taken
179 Expense Taken
D)
Total amounts in column F
Part III - Summary of adjustments to net income
1. Enter the sum of amounts from Part 1, columns E and F ............................... 1.
2. Enter the sum of amounts from Part 1, columns H and I ................................ 2.
3. Adjustment to depreciation. Subtract line 2 from line 1 .................................. 3.
4. Enter the amount from Part II, column F ......................................................... 4.
5. Add lines 3 and 4. This amount must be reported on your tax return.
See table in Part III of the instructions for specific form and line references... 5.
41-105a (07/15/15)

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